Gujarat High Court hjas held in an important case that if after the issuance of intimation u/s 143(1)(a), a revised return is furnished by an assessee under sub-section (5) section 139 it is incumbent upon the Assessing Officer to process the revised return and amend the intimation issued under section 143(1)(a) on the basis of the revised return.

The court further held that an intimation u/s 143(1)(a) of the Act cannot be equated with an assessment framed u/s 143(3) of the Act and the Assessing Officer cannot refuse to process the revised return and modify the intimation in accordance with section 143(1B) of the Act

Bombay HC has held in an important case that residential premises used by lawyers exclusively as office, will be charged electricity tariff at commercial rates and not at domestice rates. However In respect of the premises which are used by the professionals like lawyers and doctors for their own residence, the tariff for the electricity supplied to the premises would be charged on the basis of domestic use irrespective of the fact that the premises are used for whole or part of the day also for the purpose of carrying on their professional activity in the whole or part of the premises.

Hon'ble Supreme Court has held in an inmportant case namely IDEA MOBILE COMMUNICATION LTD. v C.C.E. & C., COCHIN that sale of SIM cards cannot be treated as sales of goods and hence not liable for any VAT but instead it will be liable for service tax. The sale of SIM card will form paret of taxable services for levy of service tax. The Apex Court also held that even if sales tax has already been paid on SIM cards by the appellant that would not absolve their liability to pay service tax.

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